110 CSR 21D
H. B. 4126
(By Delegates Brown, D. Poling, Miley,
Talbott, Overington and Sobonya)
[Introduced January 19, 2010; referred to the
Committee on Finance then the Judiciary.]
A BILL to amend and reenact article 7, chapter 64 of the Code of
West Virginia, 1931, as amended, relating to authorizing the
State Tax Department to promulgate a legislative rule relating
to the residential solar energy tax credit.
Be it enacted by the Legislature of West Virginia:
That article 7, chapter 64 of the Code of West Virginia, 1931,
as amended, be amended and reenacted to read as follows:
ARTICLE 7. AUTHORIZATION FOR DEPARTMENT OF TAX AND REVENUE TO
PROMULGATE LEGISLATIVE RULES.
§64-7-1. State Tax Department.
The legislative rule filed in the state register on the
thirtieth day of July, two thousand nine, authorized under the
authority of section three, article thirteen-z, chapter eleven, of
this code, modified by the State Tax Department to meet the
objections of the legislative rule-making review committee and
refiled in the state register on the thirtieth day of November, two thousand nine, relating to the State Tax Department (residential
solar energy tax credit, 110 CSR 21D), is authorized.
NOTE: The purpose of this bill is to authorize the State Tax
Department to promulgate a legislative rule relating to combined
returns pursuant to the Residential Solar Energy Tax Credit.
This section is new; therefore, strike-throughs and
underscoring have been omitted.